All appeals filed by the defendant and prosecutor are dismissed.

1. Summary of grounds for appeal;

A. The Prosecutor’s sentence (two months of imprisonment, two years of suspended execution, and eight hours of community service) is too unhued and unreasonable.

B. Defendant did not submit the grounds of appeal.

2. According to the records of this case regarding Defendant’s appeal, the following facts are revealed: (a) Defendant was dissatisfied with the lower judgment on May 23, 2016 and submitted a petition of appeal; (b) Defendant did not state the grounds for appeal in the above petition of appeal; and (c) Defendant did not submit the statement of grounds for appeal within 20 days before the deadline for submission of the statement of grounds for appeal, despite being served with the notification of the receipt of the notification of grounds for appeal by this court on June 19, 2019; and (d) Defendant

Therefore, the defendant's appeal should be dismissed in accordance with Article 361-4 (1) and Article 361-3 (1) of the Criminal Procedure Act.

3. The fact that the supply price of false sales tax invoices issued by the Defendant is a large amount is disadvantageous to the Defendant.

On the other hand, it is favorable that the defendant led to the confession of the crime of this case in the court below and reflects his mistake, and that the defendant has no criminal record for the same kind of offense.

In addition, comprehensively taking account of the circumstances leading up to the instant crime, the circumstances after the instant crime, the Defendant’s age, character and conduct, and environment, and various sentencing conditions shown in the instant records and pleadings, it is not recognized that the lower court’s punishment is too unjustifiable, and thus, the Prosecutor’s assertion is without merit.

4. In conclusion, the prosecutor's appeal is without merit and it is dismissed under Article 364 (4) of the Criminal Procedure Act. The defendant's appeal shall be dismissed by decision pursuant to Article 361-4 (1) of the Criminal Procedure Act, but as long as it has gone through pleading, it shall be dismissed by decision as ordered.